Case Laws

ITC is not available of the GST paid on expenses incurred towards promotional schemes goods given as brand reminders

Refund of unutilized ITC shall be allowed only in cases where credit availed on GOODS is higher that the tax rate on output supplies.

Provision by club, association etc (for a subscription) of the facilities/benefits to its members will attract GST irrespective of the fact that such club is not set up with the objective of providing any goods or service to its members

Interest payable on total tax liability including a portion of which is liable to be paid using ITC

Filing of GSTR-3B in manual mode without payment of GST is permitted

GST NOT leviable on delayed payment charges on reimbursement of amount by client to applicant, where client failed to pay amount paid to stock Exchanges for purchase of securities

Detention orders bereft of any reasoning liable to be quashed

Nothing wrong in the CGST authorities thinking that persons involved in circular trading be arrested. No relief for Sujana directors.

“Cheese Balls’ are classifiable under heading 0406 attracting 12% GST. AAR ruling set aside.

'Tips and Balls' of Ball Point Pens are to be classified under HSN 9608 99 90 and attract 18% GST under Sl No. 453 of Schedule III. AAR ruling upheld.